In this intermediate course, you’ll learn how auditors and financial analysts detect red flags hidden in financial statements. Using realistic retail data, you’ll practice recognizing the four primary types of audit evidence and judging their reliability. You’ll then apply vertical analysis to spot unusual income statement trends that may signal audit triggers. Through short videos, guided discussions, and hands-on exercises, you’ll build the analytical judgment needed to connect data patterns to audit assertions and document your reasoning clearly, skills essential for assurance, financial analysis, and risk review roles.